Foreign Investment Funds: Change in Tax Regime for Dividends and Capital Gains

Journal
Author
Orlandoni, O.; Moramarco, G.
Country
Italy
Published Date
Issue
European Taxation 2021 (Volume 61), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The present article aims to analyse the impact of the 2021 legislative changes concerning the taxation regime for dividends and capital gains applicable to foreign undertakings for collective investment (UCIs) on structures frequently used by private equity funds that involve EU holding companies.